基于层次分析法的DS公司财务风险评价研究

发布时间：2018-06-03 08:31

本文选题：财务风险评价 + 层次分析法　；参考：《沈阳农业大学》2017年硕士论文

【摘要】：近年来,随着我国市场经济改革的不断深入,全球经济的快速发展,资本市场中的不确定性现象也愈加突出,企业的风险管理也面对着严峻的形势,越来越多的企业陷入危机,其中,财务风险评价作为企业风险管理中的重要环节,能否科学准确地分析并评价财务风险,直接影响着管理者做出决策以及公司的长期可持续发展。因此,在公司不断成长发展的过程中,投资者及经营决策者对财务风险的关注日益重视。服装制造业作为我国制造业的重要部分,也在不断地承受着不同程度的压力与挑战。全球经济持续处在低迷状态,近些年国际市场对服装的总体需求也在不断减少,同时国内服装在价格和品牌的竞争也愈加激烈,再加之东南亚地区服装行业快速崛起,这些都在不同程度上对我国的服装行业产生影响,于服装公司的发展及经营带来程度不一的风险。想解决这一问题,对服装制造业公司财务风险的分析与全面评价研究就变得很迫切,要是企业自主从根源上认识和控制危机,完善企业风险评价体系,将风险扼杀在萌芽,会使服装制造企业的可持续发展更有现实意义。本文基于财务风险相关理论,借鉴国内外相关领域学者的财务风险有效研究成果,与DS服装公司的经营状况结合,对该公司财务风险进行评价,并为DS服装公司提出一些实施评价体系的具体建议。论文以DS公司2011到2015年五个经营年度的真实财务数据为依据,运用比较分析和比率分析法分析其现存的风险,并在风险体系中将其财务风险划分为投资、筹资、营运和成长风险四个方面。为使企业财务风险量化,利于财务风险细分,并能够尽快被DS公司接受应用,本文选用了层次分析法。基于实际经营情况以及国内外研究成果,筛选了 10个财务风险评价指标,结合服装公司相关专家及高校教师调查问卷的意见,得到对应指标权重,定性与定量相结合,对DS服装公司财务风险进行评价,最终评价其财务风险程度,最终提出体系具体的实施建议。
[Abstract]:In recent years, with the deepening of China's market economy reform and the rapid development of the global economy, the uncertainty in the capital market has become more and more prominent. The risk management of enterprises is also facing a severe situation, and more enterprises are in crisis. As an important link in enterprise risk management, financial risk assessment can analyze and evaluate financial risk scientifically and accurately, which directly affects the decision of managers and the long-term sustainable development of the company. Therefore, investors and business decision makers pay more and more attention to financial risk in the process of the company's continuous growth and development. As an important part of China's manufacturing industry, garment manufacturing industry is constantly bearing different degrees of pressure and challenges. The global economy continues to be in a depressed state. In recent years, the overall demand for clothing in the international market has also been continuously reduced. At the same time, the competition in the price and brand of domestic clothing has become increasingly fierce. In addition, in addition to the rapid rise of the clothing industry in Southeast Asia, All of these influence the garment industry in different degrees and bring different risks to the development and management of garment companies. In order to solve this problem, it is very urgent to analyze and evaluate the financial risk of garment manufacturing company. If the enterprise can realize and control the crisis from the root, perfect the risk evaluation system, and nip the risk in the bud. It will make the sustainable development of garment manufacturing enterprises more practical significance. Based on the theory of financial risk, this paper evaluates the financial risk of DS garment company by referring to the effective research results of domestic and foreign scholars in related fields, and combining with the operating situation of DS clothing company. And put forward some concrete suggestions for DS Apparel Company to implement the evaluation system. Based on the real financial data of DS Company from 2011 to 2015, the paper uses comparative analysis and ratio analysis to analyze the existing risks, and divides the financial risks into investment and financing in the risk system. Operation and growth risk. In order to make the enterprise financial risk quantification, facilitate the financial risk subdivision, and can be accepted by DS company as soon as possible, this paper chooses the analytic hierarchy process (AHP). Based on the actual operating situation and the domestic and foreign research results, 10 financial risk evaluation indexes are selected, combined with the opinions of the garment company experts and university teachers' questionnaire, the weight of the corresponding indicators is obtained, the qualitative and quantitative analysis is combined. This paper evaluates the financial risk of DS clothing company, finally evaluates the degree of financial risk, and finally puts forward the concrete implementation suggestions of the system.
【学位授予单位】：沈阳农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.86;F406.7

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